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TMI Blog2004 (6) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... aiver of pre-deposit of duty of Rs. 4,73,88,589/- confirmed by the Commissioner and stay recovery thereof arose out of the order of the Commissioner of Customs, Mumbai. 2. The applicant was a holder of two advance licences (VABAL), one of which entitled them to import acetone against export of ethyl iso-butyl ketone (MIBK) and the other to import ethylene dichloride (EDC) against export of PVC r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not reversed them before the final product, MIBK was exported. 4. Two show cause notices were issued to the applicant, both alleging that the duty on acetone (the imported material) is payable as the applicant failed to produce any evidence to establish that in respect of exports made in discharge of export obligations, the input stage credit had not been taken/availed of. It was also alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by 31-1-1997 and if he failed to do so he is required to pay full duty on the imported goods. The impugned order says that the applicant failed to comply with the amnesty scheme and therefore duty is demandable. Non-compliance with the amnesty scheme was not a ground in the show cause notice. 7. We agree prima facie that the adjudication order goes beyond the allegations made in the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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